It is widely known that MP3 is one of the best audio formats out there. It doesn't take up too much disk space, the quality of the sound is good and you can find a lot of mobile devices compatible with this format. With Ultimate Encoder, you can expand your collection of MP3s by converting audio CD tracks or WMA files. It's a simple and straightforward process which only requires targeting a file and setting an output path.

You can get a free version of the program, which will run on Windows 2000, XP, Vista or 7. The setup kit is 13.6 Mb large and the installation process is straightforward, even if the wizard looks a bit complex.

Ultimate Encoder's interface looks like a tipped over mobile phone. You can access the main functions by clicking the buttons on the main part of the window (the phone's screen). The options include converting audio tracks to WMA or MP3, converting WMA to MP3 or vice versa, recording with a microphone or creating a ring tone.

Converting from audio tracks to WMA or MP3 obviously requires having an audio CD inserted. When you click one of these two conversion options, the program will automatically detect the tracks on the CD and it will display them in a list, found on the window which will be brought up. You can select which tracks to convert and then click on OK to proceed. Before the process starts, you can adjust for higher compression or higher quality by making use of a simple slider.

The process of converting WMA to MP3 or vice versa is even simpler. After clicking one of the designated buttons, all you have to do is specify an input file or folder and an output path. The same goes for creating a ring tone. Just target a file, type in the length of the ring tone in seconds and choose a save path. When recording audio, you can opt for higher compression or quality the same way as with ripping an audio CD.

There are some navigation buttons on the left side of the interface, but it is doubtful you will use them. One of them will display a few recommended system tools from the same developers and the other will bring up the main settings window. These only include specifying a server for an Internet audio CD database feature. There are not many options to find. The program lets you get straight to the point and convert your audio files, and it will not hinder you in any way.

Pros: The simplicity of Ultimate Encoder's interface allows for a fast and effective conversion process.

Cons: The free version is a bit limited.

Ultimate Encoder lets you convert or record audio with minimum effort. The easy to understand features make it accessible to advanced and novice users alike.